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Central Excise - Highlights / Catch Notes

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Interest on refund claim - interest denied on the finding that ...

Central Excise

November 24, 2020

Interest on refund claim - interest denied on the finding that the adjudication of the claim attained finality only after dismissal of the proceedings before the High Court - the statutory interest ought to commence after non-payment within three months from the date of application, being the starting point envisaged by Section 11BB of the Act. - SC

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